Financial Crime World

Comprehensive Guide to Anti-Money Laundering and Terrorist Financing Regulations in Nauru for Designated Non-Financial Businesses and Professions (DNFBPs)

Key Obligations Under Part 4 of the AML-TFS Act 2023

Reporting Entities and Criteria


  • DNFBPs must comply with Part 4 of the AML-TFS Act 2023 if they meet specific criteria:
    • Cash transactions equal to or above USD/EUR 3,000
    • Buying and selling real estate
    • Managing client money, securities, or other assets
    • Organizing contributions for companies
    • Creating, operating, or managing legal persons or arrangements

Designated Non-Financial Businesses and Professions (DNFBPs)


  • The guide lists specific DNFBPs that must comply with Part 4 of the AML-TFS Act 2023:
    • Dealers in precious metals and dealers in precious stones (when engaging in cash transactions)
    • Trust and company service providers (when preparing for or carrying out transactions)
    • Lawyers, notaries, accountants, and other professionals who manage client money or assets
    • Real estate agents and property developers
    • Casinos and gaming operators

Obligations of Reporting Entities


  • Conduct customer due diligence
  • Establish and maintain records of transactions
  • Report suspicious transactions to the Financial Intelligence Unit (FIU)

Guidelines and Resources


  • The FIU provides guidance on implementing Part 4 of the AML-TFS Act 2023, including training and awareness programs.

Contact Information


  • DNFBPs can contact the FIU or the Deputy Registrar for Corporations for assistance with the guide.